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All Journal JAM EKONOMIS : Journal of Economics and Business Jurnal Riset Akuntansi Politala Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Proceeding Applied Business and Engineering Conference Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA) Entrepreneurship and Small Business Research JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JAPEPAM, Jurnal Pengabdian kepada Masyarakat Balance : Jurnal Akuntansi dan Bisnis
Irda Rosita
Politeknik Negeri Padang
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Praktik Tata Kelola Badan Usaha Milik Nagari Sato Sakaki di Nagari Taram, Kabupaten Lima Puluh Kota Silsabila, Silsabila; Fauzi, Nurul; Rosita, Irda
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1486

Abstract

This research aims to examine in depth and interpret the governance practices of the Sato Sakaki Nagari-Owned Enterprise (BUMNag) in Nagari Taram. The research paradigm used is interpretive qualitative. The research method is a case study. Data collection techniques using in-depth interviews, observation, and document study. Data analysis techniques use the Miles & Huberman model: data reduction, display, and verification. The research results show that implementing the principle of transparency is carried out by disclosing information at the Nagari deliberations with financial reporting. The implementation of the principle of accountability is carried out with accountability by applicable regulations, which is carried out once every six months to the Nagari Taram Government and once a year through the Nagari deliberation. Implementation of the principle of responsibility is carried out by trying to sell LPG gas cheaper than in regular shops, providing pertashops, and not building businesses that are the same as those run by the community. The principle of independence is proven by the absence of intervention from other parties in the management of BUMNag only if applicable regulations do not implement the work division system. Implementing the fairness principle involves interested parties in decision-making, and various parties can provide constructive input.
Investigating Financial Reporting Practices in Hybrid Financial Institusions in Indonesia Makmur, Andrew; Fauzi, Nurul; Rosita, Irda; Handayani, Desi; Gustati, Gustati
Entrepreneurship and Small Business Research Vol. 1 No. 3 (2022): Entrepreneurship and Small Business Research (December - March)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.411 KB) | DOI: 10.55980/esber.v1i3.57

Abstract

Hybrid financial institutions are sociopreneur organizations that carry out business activities with the aim of making profits and helping the community. Although these financial institutions make significant economic and social contributions to society, their financial reporting models still do not adequately present economic and non-economic information. This study aims to understand how financial reporting practices in financial institutions that have two functions or are often called hybrid financial institutions (profit motive and social motive) in Indonesia, especially in customary financial institutions Lumbung Pitih Nagari (LPN) in West Sumatra. The research design uses a case study at a hybrid financial institution of LPN. LPN is a customary financial institution whose main purpose of establishment is to help people who live in a village. In addition, this financial institution is also required to generate profit. The data collection technique is an in-depth interview with informants consisting of managers, communities, and other stakeholders. The results of this study show that LPN Limau Manis as a hybrid financial institution still uses financial reporting practices that are no different from conventional financial institutions in general. The types of financial statements produced following conventional financial institutions consist of income statements, statements of changes in equity, balance sheets, cash flow statements and notes to financial statements. While information about the social functions they perform is not reported in specific reports. It is only reported in a standard format in the form of social activity reports submitted at the General Meeting.
Pengaruh Profitabilitas dan Leverage Terhadap Pengungkapan Emisi Karbon Pada Perusahaan Sektor Industrial Yang Terdaftar Di BEI Dari Tahun 2020 - 2022 Heru Amrasyid; Irda Rosita; Lisa Amelia Herman
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i3.460

Abstract

The purpose of this study is to determine the effect of profitability and leverage on carbon emissions in industrial sector companies listed on the Indonesia Stock Exchange from 2020 - 2022. This type of research uses a quantitative approach in data collection and analysis. The type of data used in this study is quantitative data, which means that the data is obtained in the form of numbers. The source of quantitative data in this study comes from the financial statements of industrial sector companies listed on the Indonesia Stock Exchange in 2020 - 2022. The sample selection in this study used a purposive sampling technique. Data analysis used IBM SPSS software version 25. The results of the study showed that profitability had no effect on the distribution of carbon emissions, leverage had an effect on the distribution of carbon emissions. Together, profitability and leverage had no effect on carbon emissions.
Pengaruh Nilai Tukar, Inflasi Dan Harga Minyak Dunia Terhadap Harga Saham Perusahaan Migas Pada Masa Pandemi Covid-19 Ikhsani, Cindy Orlanda; Rosita, Irda; Rissi, Dita Maretha
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 2 (2023): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i2.46

Abstract

This study aims to determine the effect of exchange rates, inflation and world oil prices on oil and gas company stock prices during the Covid-19 pandemic. The sample in this study were 12 oil and gas companies that were listed on the IDX and published financial reports for 2020 and 2021. This research was conducted during the Covid-19 pandemic, namely from April 2020 to October 2021. The data analysis technique used in this study was regression analysis multiple linear with the help of SPSS 25 and WarpPls 3.0. The results of this study indicate that inflation and the exchange rate did not affect the share prices of oil and gas companies during the Covid-19 pandemic, while oil prices did affect the share prices of oil and gas companies during the Covid-19 pandemic with a positive path coefficient value.
Accountability Mechanism in Village Owned Financial Institutions: A Case Study on Communal-Based Financial Institutions in West Sumatra Cicalarici, Cicalarici; Fauzi, Nurul; Rosita, Irda
Economics, Business, Accounting & Society Review Vol. 2 No. 3 (2023): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i3.117

Abstract

This study aims to determine how the accountability mechanism practised by Village Owned Financial Institutions (called LPN) of Limau Manis Padang is viewed from the perspective of a disclosure statement and report, performance assessment and evaluation, participation, self-regulation, and social auditing. LPN is a communal-based microfinance institution that once experienced its glory in West Sumatra during the 1970s and 1990s. This research uses an interpretive qualitative paradigm. The data used in this study are primary. Data was collected by in-depth interviews (in-depth interviews), observations, and document reviews. Informants are selected using snowball sampling patterns. This research found that LPN Accountability has not been implemented perfectly, especially in reporting and disclosure accountability. The public cannot easily access information on the LPN report. In addition, LPN has not practised aspects of social audits that provide opportunities for the public to conduct voluntary audits and assessments of LPN's internal processes.
Analisis Akuntansi Aset Tetap Berdasarkan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 7 Tahun 2010 Tentang Aset Tetap pada Kecamatan Lubuk Sikarah Kota Solok Ramadhani, Zahra; Mustika, Rasyidah; Rosita, Irda
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2586

Abstract

This study aims to analyze fixed asset accounting based on Government Accounting Standards Statement (PSAP) No. 7 of 2010 concerning fixed assets in Lubuk Sikarah District, Solok City. The method used is a qualitative approach, with data collection techniques including interviews, observation, and documentation. Data analysis was carried out using indicators based on PSAP No. 7 of 2010, namely classification, recognition, initial measurement and assessment, subsequent expenditures, subsequent measurement, termination and disposal, and disclosure. The results of the study indicate that the implementation of fixed asset accounting in Lubuk Sikarah District is largely in accordance with PSAP No. 7 of 2010, although there are still shortcomings in the aspects of termination, disposal, and presentation and disclosure. The main obstacles lie in the lack of documentation and difficulties in tracing the acquisition value due to recording that has not been well integrated.
Peningkatan Kompetensi Siswa dan Guru SMK dengan Pelatihan Aplikasi ABSS Mustika, Rasyidah; Afni, Zalida; Rosita, Irda
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1 (2022): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/japepam.v1i1.6

Abstract

Tuntutan dunia kerja yang semakin tinggi terhadap lulusan SMK agar mampu menggunakan aplikasi komputer dalam setiap bidang ilmu, salah satunya akuntansi. Hal ini terkait dengan Ujian Kompetensi yang diselenggarakan oleh sekolah-sekolah dan menjadi syarat bagi siswa SMK. Setiap lulusan SMK program studi akuntansi, harus mampu mengoperasikan aplikasi komputer akuntansi, yaitu ABSS Accounting. SMKN 2 Pariaman, memiliki keterbatasan Sumber Daya dalam pengajaran aplikasi komputer akuntansi, khususnya aplikasi ABSS dalam penyusunan dalam keuangan perusahaan manufaktur, selain itu kondisi pandemi yang selama ini terjadi, membuat pembelajaran dilaksanakan secara online, berdampak kepada siswa yang tidak paham dengan penggunaan aplikasi komputer akuntansi (ABSS) ini, karena tidak bisa praktik secara langsung. Pelatihan Penyusunan Laporan Keuangan Perusahaan Manufaktur (job order costing) dengan aplikasi ABSS dilakukan untuk siswa dan Guru SMKN 2 Pariaman. Kegiatan meliputi penyusunan modul ajar penggunaan Aplikasi ABSS untuk perusahaan manufaktur bagi guru program studi akuntansi agar bisa digunakan dalam proses belajar mengajar ke depannya. Kegiatan pelatihan sudah terlaksana dengan baik. Pelatihan ini diikuti oleh 26 orang siswa dan 4 orang guru jurusan Akuntansi SMKN 2 Pariaman.
Pelatihan Digital Enterpreneur Bagi Kelompok Usaha Mikro Kecil dan Menengah Maju Bersama Nagari Taram, Kabupaten Lima Puluh Kota Sumatera Barat Fauzi, Nurul; Rosita, Irda; Cicalarici
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2024): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Program pengabdian masyarakat ini ditujukan untuk memberikan bekal keahlian praktis yang dibutuhkan oleh para pelaku UMKM di era digital saat ini berupa kemampuan membuat media-media promosi di media sosial dengan memanfaatkan aplikasi-aplikasi yang bisa diperoleh secara mudah di Playstore. Selain itu program pengabdian masyarakat ini juga ditujukan untuk memberikan bekal tentang pengelolaan keuangan bagi para pelaku UMKM dengan menggunakan aplikasi praktis Akuntansi UKM yang juga bisa di unduh dari playstore yang ada di handphone masing-masing peserta. Metode pelatihan dilakukan dengan metode diskusi terkait permasalahan para pelaku UMKM, pemberian materi, praktik langsung dengan menggunakan handphone masing-masing peserta serta pendampingan pembuatan media promosi. Hasil program pengabdian masyarakat ini berupa terciptanya media promosi digital yang langsung bisa digunakan oleh ibu-ibu pelaku UMKM dalam kegiatan promosi usaha mereka serta tersusunnya laporan keuangan sederhana usaha mereka dengan menggunakan aplikasi Akuntansi UKM.
Bimbingan Teknis Perhitungan Harga Pokok Produksi Pada Usaha Budidaya Jamur Tiram Forum Pemberdayaan Masyarakat Limau Manih Irda Rosita; Maryati, Ulfi; Novrina Chandra; Hidayatul Ihsan; Amy Fontanella
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2024): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian ini bertujuan untuk melaksanakan kegiatan pelatihan dan pendampingan dalam perhitungan harga pokok produksi jamur tiram dan penyelenggaran pembukuan sederhana untuk masyarakat pelaku budidaya jamur tiram yang berada di bawah naungan Forum Pemberdayaan Masyarakat Limau Manis. Dalam analisis singkat prospek perencanaan Kelurahan Limau Manis yang dibuat oleh Forum Nagari Kelurahan Limau Manis, disebutkan salah satu kendala tidak berkembangnya usaha budidaya jamur tiram ini adalah ketidakmampuan masyarakat pelaku budidaya jamur dalam mengelola keuangan sehingga yang terjadi adalah modal habis tanpa ada profit dari usaha jamur tiramnya. Setelah dilaksanakan kegiatan pengabdian ini maka terjadi peningkatan pengetahuan masyarakat tentang perhitungan harga pokok produksi dan pembukuan sehingga masyarakat bisa lebih baik dalam melakukan pengelolaan keuangan bisnisnya.
Bimbingan Teknis Pengelolaan Keuangan Berbasis Syariah Untuk BMT Eliyanora, Eliyanora; Surya, Firman; Ihsan, Hidayatul; Rosita, Irda; Andri, Diah Uzzahraty
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2024): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

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Abstract

BMT Masjid Raya Koto Baru adalah sebuah lembaga keuangan mikro syariah yang didirikan oleh warga Nagari Koto Baru yang berada di perantauan dan di Koto Baru yang pendiriannya bertujuan untuk memakmurkan mesjid dan membantu menyelesaikan permasalahan ekonomi masyarakat. BMT Masjid Raya Koto Baru memberikan pinjaman kepada masyarakat untuk berbagai keperluan usaha atau konsumsi, dan keberadaannya dianggap sebagai penyelamat bagi banyak anggota yang sebelumnya terjerembab dalam utang kepada rentenir. Meskipun keberadaan BMT ini telah dapat membantu masyarakat, masih terdapat beberapa permasalahan mendasar yang perlu diselesaikan. Beberapa kebijakan yang dijalankan belum sesuai dengan prinsip syariah, pengurus juga belum memisahkan pengelolaan dana yang dihimpun baik dana zakat maupun dana qardhul hasan yang disalurkan dalam bentuk pinjaman. Pengurus juga belum memahami bagaimana prinsip-prinsip penyelenggaraan akuntansi yang berbasis syariah, mulai dari pengakuan atau pencatatan transaksi, pengukuran serta penyajian laporan keuangan untuk dana zakat maupun untuk dana qardhul hasan. Kegiatan kemitraan ini bertujuan untuk meningkatkan pemahaman dasar dan softskills pengurus BMT Masjid Raya Koto Baru dalam mengelola dana yang dihimpun baik dalam bentuk zakat maupun dana qardhul hasan serta mampu mengimplementasikannya agar pengelolaan dana tersebut sesuai dengan prinsip syariah dan akuntansi syariah sehingga laporan keuangan yang disajikan lebih transparan, dipercaya dan akuntabel. Dengan demikian, BMT Masjid Raya Koto Baru dapat menjadi lebih efektif dalam memberikan pelayanan kepada masyarakat serta diharapkan semakin meningkatkan kepercayaan dan kontribusi masyarakat terhadap lembaga tersebut.    
Co-Authors Amy Fontanella Andri, Diah Uzzahraty Anindya, Amanda Chandra, Novrina Cicalarici Cicalarici, Cicalarici Dita Maretha Rissi Diyah Hastiyahsari Eka Rosalina Elfitri Santi Eliyanora Eliyanora Eliyanora Endrawati Gustati Gustati Heru Amrasyid Hidayatul Ihsan Iis Ismawati Ikhsani, Cindy Orlanda Makmur, Andrew MARIA BINTANG Monica Delima Mustika, Rasyidah Novita Sari, Via Nurul Fauzi Putri Nanda Leri Rahmi, Mustika Ramadhani, Zahra Reno Fithri Meuthia Rizkyla, Zhavira Silsabila, Silsabila Ulfi Maryati Wiwik Andriani Zalida Afni